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- Title
PRODUÇÃO CIENTÍFICA SOBRE CONTROLE INTERNO E GESTÃO DE RISCOS NO ENANPAD E CONGRESSO USP: ANÁLISE BIBLIOMÉTRICA NO PERÍODO 2001-2011.
- Authors
Ricardo Peleias, Ivam; Caetano, Gilberto; Parisi, Cláudio; Candido Pereira, Anísio
- Abstract
The aim of this article was to identify and analyse the bibliometric features of articles regarding Internal Control and Risk Management presented in Congresso USP (Controllership and Accountancy and Scientific Initiation) and in ENANPAD, between 2001- 2011. It was a descriptive, quantitative and longitudinal research, focused on data collection, based on bibliographic and documental research. Out of 9.894 articles presented in those events in the period above, it was selected 165 by means of previously specified key-words. Out of those 165, 100 were presented in ENANPAD and 65 in Congresso USP. It was verified that, through the Lotka Law, those events still do not have an accountancy research elite to study and publish about Internal Control and Risk Management. This fact was also stated concerning other accountancy matters. It was also demonstrated that regarding the 2 events, the amount of articles written by up to 2 authors in the period was 50,3% of the total (44,6% in Congresso USP and 54% in ENANPAD); 78,8% of the authors are men and 68,3% are university professors. Until the end of the research, 38 of the 165 selected articles were published in specialized journals. The rise in the articles presented in ENANPAD throughout the analysed period more than doubled the amount presented in Congresso USP. Concerning Internal Control, the average rise tax showed a balance between the 2 events. The results favored Congresso USP regarding Management Risks, for its prevalence over ENANPAD was stated.
- Publication
Revista Universo Contábil, 2013, Vol 9, Issue 4, p29
- ISSN
1809-3337
- Publication type
Article
- DOI
10.4270/ruc.2013429